Marvin L. Dietrich and Marjorie Dietrich v. Commissioner of Internal Revenue

Eighth Circuit

Marvin L. Dietrich and Marjorie Dietrich v. Commissioner of Internal Revenue

503 F.2d 1379, 34 A.F.T.R.2d (RIA) 6001, 1974 U.S. App. LEXIS 6736, 2 U.S. Tax Cas. (CCH) 9754

CourtCourt of Appeals for the Eighth Circuit

DecidedSeptember 25, 1974

Docket74-1276

StatusPublished

Cited by4 cases

This text of 503 F.2d 1379 (Marvin L. Dietrich and Marjorie Dietrich v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Marvin L. Dietrich and Marjorie Dietrich v. Commissioner of Internal Revenue, 503 F.2d 1379, 34 A.F.T.R.2d (RIA) 6001, 1974 U.S. App. LEXIS 6736, 2 U.S. Tax Cas. (CCH) 9754 (8th Cir. 1974).

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Opinion

PER CURIAM.

Upon a careful consideration of the record, the briefs and oral argument, the Court has concluded that the factual findings of the Tax Court are not clearly erroneous, that its decision is based upon a correct interpretation of the law as applied to the pleadings and the facts of the case, and that an opinion would have no precedential value. See Leathers v. United States, 471 F.2d 856 (8th Cir. 1972); Wertzberger v. United States, 441 F.2d 1166 (8th Cir. 1971). For these reasons the judgment appealed from is hereby affirmed without opinion.

See Rule 14 of the Rules of this Court.

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PER CURIAM.

Upon a careful consideration of the record, the briefs and oral argument, the Court has concluded that the factual findings of the Tax Court are not clearly erroneous, that its decision is based upon a correct interpretation of the law as applied to the pleadings and the facts of the case, and that an opinion would have no precedential value. See Leathers v. United States, 471 F.2d 856 (8th Cir. 1972); Wertzberger v. United States, 441 F.2d 1166 (8th Cir. 1971). For these reasons the judgment appealed from is hereby affirmed without opinion.

See Rule 14 of the Rules of this Court.

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503 F.2d 1379, 34 A.F.T.R.2d (RIA) 6001, 1974 U.S. App. LEXIS 6736, 2 U.S. Tax Cas. (CCH) 9754, Counsel Stack Legal Research, https://law.counselstack.com/opinion/marvin-l-dietrich-and-marjorie-dietrich-v-commissioner-of-internal-ca8-1974.

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